(1)Any application under section 55(7) for a returning officer’s account to be taxed is to be made to the county court.
(2)On any such application the court has jurisdiction—
(a)to tax the account—
(i)in such manner, and
(ii)at such time and place,
as the court thinks fit, and
(b)finally to determine the amount payable to the returning officer.
(3)On any such application the returning officer may apply to the court to examine any claim made by any person against the officer in respect of matters charged in the account.
(4)Where an application is made in respect of a claim under subsection (3)—
(a)notice of the application must be given to the claimant;
(b)the court must give the claimant an opportunity to be heard and to tender any evidence;
(c)the court may allow or disallow the claim, with or without costs;
(d)the determination of the court is final for all purposes and as against all persons.
(5)In this section “returning officer” has the same meaning as in section 55.